The EU updated its tax non-cooperation list, adding Antigua and Barbuda, Belize, and Seychelles due to inadequate tax information exchange.
The EU, aiming for fair tax practices, urges non-compliant jurisdictions to enhance legal frameworks.
The list, assessing tax governance criteria, includes countries lacking transparency and fair taxation.
The code of conduct group collaborates with international bodies like the OECD Forum.
The British Virgin Islands was removed for amending information exchange, while Costa Rica and Marshall Islands were delisted for addressing harmful aspects and improving economic substance requirements.
The EU’s tax non-cooperation list, established in 2017, undergoes biannual updates, with the next revision in February 2024.
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